Power to take samples and examine metersU.K.
134(1)An authorised person, if it appears to him necessary for the protection of the revenue against mistake or fraud, may at any time take, from material which he has reasonable cause to believe is—U.K.
(a)a taxable commodity which is intended to be, is being or has been the subject of a taxable supply, or
(b)a product of the burning of a taxable commodity (other than electricity) which is being or has been the subject of a taxable supply,
such samples as he may require with a view to determining how the material ought to be treated, or to have been treated, for the purposes of the levy.
(2)An authorised person, if it appears to him necessary for the protection of the revenue against mistake or fraud, may at any time examine any meter which he has reasonable cause to believe is intended to be, is being or has been used for ascertaining the quantity of any taxable commodity supplied by a taxable supply.
(3)Any sample taken under sub-paragraph (1) shall be disposed of in such manner as the Commissioners may direct.